https://www.taxtmi.com/caselaws?id=186307 The court held that the imposition of additional duty under Section 3(1) of the Customs Tariff Act on imported polished marble slabs was invalid as cutting and polishing did not amount to manufacturing. Therefore, excise duty was not applicable, and countervailing duty could not be imposed. The initial order was overturned, and the writ petition was granted, instructing authorities to review the case without requiring the petitioner to pay the additional duty. Justice Tapan Kumar Dutt concurred with the judgment. en-us Thu, 18 May 2006 00:00:00 +0530 Wed, 14 Sep 2016 11:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186307 The court held that the imposition of additional duty under Section 3(1) of the Customs Tariff Act on imported polished marble slabs was invalid as cutting and polishing did not amount to manufacturing. Therefore, excise duty was not applicable, and countervailing duty could not be imposed. The initial order was overturned, and the writ petition was granted, instructing authorities to review the case without requiring the petitioner to pay the additional duty. Justice Tapan Kumar Dutt concurred with the judgment. Case-Laws Customs Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186307